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TMI Blog2015 (3) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... them to the CHA. The Ld. A.R. for the Revenue on the other hand submits that whatsoever reason might be that the Department has not received the duty of ₹ 8.85 Lakhs either from CHA or from the applicant against the said Bills of entry. It is the submission of the Ld. A.R. that since the duty has not been paid by the CHA, it has to be discharged by the importer. I find even though, the CHA has not filed any appeal before this forum, whether the entire amount of duty has been discharged or otherwise as claimed by the applicant, rests on appreciation of evidences. At this stage, keeping in view the facts and circumstances of the case, I find that it is appropriate to direct the appellant to deposit 10% of the duty involved in the presen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty has been occurred against these bills of entry due to the forgery of Shyamal Ghosh, authorized signatory of CHA. The Ld. Advocate submits that Customs duty are mostly paid by them through demand draft raised in the name of Commissioner of Customs, payable at Kolkata. In support, he has referred to the certificates issued by the Citi Bank, annexed at page 85-86 of the appeal memorandum. He submits that out of the total amount of Customs duty, shown as payable against annexure C i.e. ₹ 72,05,953/- payment by way of demand as stated in the letter of CITI Bank is ₹ 49.72 lacs (approximately). The Ld. Advocate further submits that the balance amount of duty had been paid directly by the buyer of the goods. He submits that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s their submission that major portion of the customs duty has been paid by them through demand draft and balance amount were paid by their customers. The Ld. Advocate submits that the entire amount of duty has been paid by them to the CHA. The Ld. A.R. for the Revenue on the other hand submits that whatsoever reason might be that the Department has not received the duty of ₹ 8.85 Lakhs either from CHA or from the applicant against the said Bills of entry. It is the submission of the Ld. A.R. that since the duty has not been paid by the CHA, it has to be discharged by the importer. I find even though, the CHA has not filed any appeal before this forum, whether the entire amount of duty has been discharged or otherwise as claimed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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